Issue of certificates by Central Excise Officers regarding inputs actually used in the export product for the purpose of Pass Book Scheme- Instructions regarding.
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Certificate of actual input use enables exporters to claim credit under the Pass Book Scheme after officer verification. Manufacturer-exporters may obtain a certificate from the jurisdictional Central Excise Officer confirming the actual input used for an exported resultant product under the Pass Book Scheme when alternate inputs are permitted; the officer must verify production records and the exporter's declaration and issue the certificate within 48 working hours of the written request.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Certificate of actual input use enables exporters to claim credit under the Pass Book Scheme after officer verification.
Manufacturer-exporters may obtain a certificate from the jurisdictional Central Excise Officer confirming the actual input used for an exported resultant product under the Pass Book Scheme when alternate inputs are permitted; the officer must verify production records and the exporter's declaration and issue the certificate within 48 working hours of the written request.
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